I'll keep it simple;
If you listen to alot of Hip-Hop, Rap, Drum & Bass or any genre of music that consists of a heavy bass, then these headphones are more than perfect.
ear pieces extremelty comfortable
Design is slick & "cool"
Love the flat wires.
excellent price for a pair of Sonys.
Listening to any other non bass music sounds rubbish (E.g rock)
The headband feels fragile & will break at any moment.
The Sony X-Bass MDR-XB300s dont come with a carrying bag, like claimed.
Overall, if you're a bass junkie then they're are perfect, a rock fan should go with another.
They're extremely comfortable, but have a fragile feel to them
For the £29.99 Play.com is offering, i would give them a try. (Well, i already have..You know what i mean)..